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2023-12-31-accounts

Tendercare Rescue

Charity No. 1188296

Trustees' Report and Unaudited Accounts

31 December 2023

Tendercare Rescue Contents

Pages
Trustees' Annual Report 2 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Statement of Cash flows 17
Notes to the Accounts 10 to 16
Detailed Statement of Financial Activities 18 to 19

Page 1

Trustees’ annual report (including Directors’ report) for the period

Period start date 01/01/2023 Period end date 31/12/2023

Charity name: Tendercare Rescue

Charity registration number: 1188296

Company number:

Objectives and activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document		 Para 1.17 For the benefit of the public to relieve the
suffering of cats and dogs in the UK and
Europe in need of care and attention and, in
particular, to provide and maintain rescue
homes or other facilities for the reception,
care and treatment of such animals
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.		 Para 1.17 and
1.19		 We have taken in for homing both in the UK
and abroad, cats and dogs in need of care
and shelter. We have paid for needed
veterinary treatment and safe housing. For
the public benefit we have also paid for
neutering and spaying helping to reduce
feral populations.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit		 Para 1.18 Tendercare rescues trustees have regard to
the guidance issued by the charity
commission on public benefit and we always
refer to our objectives to make sure we are
complying with the guidance given by the
charity commission.

Additional information (optional)

You may choose to include further statements where relevant about:

SORP reference
Contribution made by
volunteers		 Para 1.38 As well as the trustees who volunteer their
time to ensure the daily running of the
rescue, we have several volunteers who
come on a regular basis to help. Covering
set days and working in all weathers with the
animals in our care. Carrying out a range of
tasks such as cleaning, feeding, socialising
and walking.
Some of our volunteers and trustees spend
time working with our dogs and cats in need
of rehabilitation and getting them to the point
where they can be rehomed.

Page 2

We have built up a reliable team who volunteer their time to make sure the charities day to day running.

We also have several people who come on a semi regular basis to walk our dogs which is also of a great help.

Achievements and performance

Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.		 Para 1.20 We only became a registered charity at the
start of March 2020 but in the time from then
till year end of Dec 2022 we homed more
than 300 dogs and 100 cats. All overseas
dogs or cats coming to us were
neutered/spayed if old enough and received
any relevant or needed veterinary treatment.
And any UK dogs or cats coming into our
care were also neutered/spayed if old
enough unless otherwise advised by a
veterinary professional and received any
necessary veterinary treatment.
We have taken on and work with both dogs
and cats in need of some rehabilitation prior
to homing. And have been successful in
homing a number of these animals. We do
have some feral cats who remain in our long
term care along with a few dogs who have
been with a while but we continue to work
with to prepare them for homing.
This work is in line with our objective which
is to carry out our work for the benefit of the
public to relieve the suffering of cats and
dogs in the UK and abroad in need of care
and attention and, in particular, to provide
and maintain rescue homes or other facilities
for the reception, care and treatment of such
animals.

Financial review

Financial review
Review of the charity’s
financial position at the end
of the period		 Para 1.21
Statement explaining the
policy for holding reserves
stating why they are held		 Para 1.22 We have agreed that a reserve of £5000
should be maintained to allow for emergency
vet bills or other emergency requirements for
the animals in our care.
Amount of reserves held Para 1.22
Reasons for holding zero
reserves		 Para 1.22 Na

Page 3

Details of fund materially in
deficit		 Para 1.24 Na
Explanation of any
uncertainties about the
charity continuing as a going
concern		 Para 1.23 We have no uncertainties re the charities
ability to continue.

Structure, governance and management

Description of charity’s
trusts:
Type of governing document:
for example,trust deed,
memorandum and articles of
association etc		 Para 1.25 Constitution of a Charitable Incorporated
Organisation whose only voting members
are its charity trustees
How is the charity
constituted?
for example limited company,
unincorporated association,
CIO		 Para 1.25 CIO
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees		 Para 1.25 (1) Apart from the first charity trustees, every
trustee must be appointed [for a term of [three]
years] by a resolution passed at a properly
convened meeting of the charity trustees.
(2) In selecting individuals for appointment as
charity trustees, the charity trustees must have
regard to the skills, knowledge and experience
needed for the effective administration of the
CIO.

Reference and administrative details

Charity name Tendercare Rescue
Other name the charity uses Na
Registered charity number 1188296
Charity’s principal address 2 Coronation House, Hanging Stone Lane, Stanley DH9
8PQ

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9		 Trustee name Office (if any) Dates acted if not for whole
**year **		 Name of person (or body) entitled
to appoint trustee (ifany)
TracyHobbs
Kevin Greener
Joanne Bennett
Colin Stobbart
Etain Stobbart

Page 4

10 11 12 13 14 15 16 17 18 19 20 – Corporate trustees names of the directors at the date the report was approved Director name NA

Name of trustees holding title to property belonging to the charity

Trustee name **Dates acted if not for whole year **
NA

Funds held as custodian trustees on behalf of others

Description of the assets
held in this capacity		 NA
Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects		 NA
Details of arrangements for
safe custody and
segregation of such assets
from the charity’s own assets		 NA

Additional information (optional)

Names and addresses of advisers (optional information)

Page 5

Type of adviser Name Address Namo of chlef executive or names of senior staff members loptlonal infomiatlon) Exemptions from disclosure Reason for non￿48ClOSUre of ke nel d8tsi18 NA Other o tional infomiation Declaratlons The company has taken advantago of the small companiu. ex•mptlon In preparing the rnport above. The trust￿8 declare that they have approv•d the trustees. r•port lincluding directors, report) above. Signed on behalf of the charity's trustemldirectors Slgnaturo(s) Full namo(s) Position {for example Socretary. Chair. etc) TQACÉY L Ho8AS frtLtS i Cc Page 6

Tendercare Rescue Independent Examiners Report

Independent Examiner's Report to the trustees of Tendercare Rescue

I report to the trustees on my examination of the financial statements of Tendercare Rescue for the year ended 31 December 2023.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Kay Wightman FFA FTA Accounting for Good CIC 2 Geordie Ridley Place Upper Precinct Wesley Court Blaydon on Tyne Tyne and Wear NE21 5BT 31 December 2023

Page 7

Tendercare Rescue Statement of Financial Activities

for the year ended 31 December 2023

Notes
Income and endowments
from:
Donations and legacies
3
Other
4
Total
Expenditure on:
Charitable activities
5
Other
6
Total
Net gains on investments
Net (expenditure)/income
7
Transfers between funds
Net (expenditure)/income
before other gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds		 Total funds Total funds
2023 2023 2022
£ £ £
43,820 43,820 45,788
7,061 7,061 11,365
50,881 50,881 57,153
42,256 42,256 34,746
10,067 10,067 1,425
52,323 52,323 36,171
- - -
(1,442) (1,442) 20,982
- - -
(1,442) (1,442) 20,982
(1,442) (1,442) 20,982
43,804 43,804 22,822
42,362 42,362 43,804

Page 8

Tendercare Rescue Balance Sheet

at 31 December 2023

Charity No. 1188296
Fixed assets
Tangible assets
9
Current assets
Debtors
10
Cash at bank and in hand
Creditors:Amount falling due within one year
11
Net current assets
Total assets less current liabilities
Net assets excluding pension asset or liability
Total net assets
The funds of the charity
Restricted funds
12
Unrestricted funds
12
General funds
Reserves
12
Total funds
Approved by the trustees on 31 December 2023		 2023
£
5,698
5,698
507
37,537
38,044
(1,380)
36,664
42,362
42,362
42,362
42,362
42,362
42,362		 2022
£
5,970
5,970
438
38,056
38,494
(660)
37,834
43,804
43,804
43,804
43,804
43,804
43,804

And signed on their behalf by:

E. Stobbart Trustee 31 December 2023

Page 9

Tendercare Rescue Notes to the Accounts

for the year ended 31 December 2023

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 10

Tendercare Rescue Notes to the Accounts

Expenditure

Taxation

The charity is exempt from tax on its charitable activities.

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 11

Tendercare Rescue Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Page 12

Tendercare Rescue

Notes to the Accounts

2 Statement of Financial Activities - prior year

2
Statement of Financial Activities - prior year
Income and endowments from:
Donations and legacies
Other
Total
Expenditure on:
Charitable activities
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
3
Income from donations and legacies
Donations
4
Other income
Gift Aid		 Unrestricted
£
43,820
43,820
Unrestricted
£
7,061
7,061		 Unrestricted
funds
2022
£
45,788
11,365
57,153
34,746
1,425
36,171
20,982
20,982
20,982
22,822
43,804
Total
2023
£
43,820
43,820
Total
2023
£
7,061
7,061		 Total funds
2022
£
45,788
11,365
57,153
34,746
1,425
36,171
20,982
20,982
20,982
22,822
43,804
Total
2022
£
45,788
45,788
Total
2022
£
11,365
11,365

Page 13

Tendercare Rescue

Notes to the Accounts

5 Expenditure on charitable activities

Expenditure on charitable
activities
Transport
Vet Bills
Dog Walking
Sundries
Governance costs
6
Other expenditure
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
7
Net (expenditure)/income before transfers
This is stated after charging:
Depreciation of owned fixed assets
8
Staff costs
No employee received emoluments in excess of £60,000.		 Unrestricted
£
15,256
7,257
14,385
5,358
42,256
Unrestricted
£
6,973
2,267
107
720
10,067
2023
£
2,267		 Total
2023
£
15,256
7,257
14,385
5,358
42,256
Total
2023
£
6,973
2,267
107
720
10,067		 Total
2022
£
23,253
3,224
3,550
4,719
34,746
Total
2022
£
400
180
65
780
1,425
2022
£
180

Page 14

Tendercare Rescue Notes to the Accounts

9 Tangible fixed assets

Cost or revaluation
At 1 January 2023
Additions
At 31 December 2023
Depreciation and
impairment
At 1 January 2023
Depreciation charge for the
year
At 31 December 2023
Net book values
At 31 December 2023
At 31 December 2022
10 Debtors
Other debtors
11 Creditors:
amounts falling due within one year
Accruals
12 Movement in funds
Restricted funds:
Unrestricted funds:
General funds
Total funds
13 Analysis of net assets between funds
Fixed assets
Net current assets		 2023
£
507
507
2023
£		 £
6,150
1,995
8,145
180
2,267
2,447
5,698
5,970		 £
6,150
1,995
8,145
180
2,267
2,447
5,698
5,970
2022
£
438
438
2022
£
1,380 660
At 1 January
2023
43,804
43,804		 1,380
Incoming
resources
(including
other
gains/losses
)
£
50,881
50,881		 Resources
expended
£
(52,323)
(52,323)
Unrestricted
funds
£
5,698
36,664
42,362		 660
At 31
December
2023
£
42,362
42,362
Total
£
5,698
36,664
42,362

Page 15

Tendercare Rescue Notes to the Accounts

14 Reconciliation of net debt

Reconciliation of net debt
Cash and cash equivalents
Net debt		 At 1 January
2023
£		 Cash flows
£		 At 31
December
2023
£
38,056 (519) 37,537
38,056
38,056		 (519)
(519)		 37,537
37,537

Page 16

Tendercare Rescue Statement of Cash flows for the year ended 31 December 2023

Cash flows from operating activities
Net (expenditure)/income per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
Increase in trade and other receivables
Increase in trade and other payables
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Payments for property, plant and equipment
Dividends, interest and rents from investments
Net cash from investing activities
Net cash from financing activities
Net (decrease)/increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year		 2023
£
(1,442)
2,267
(7,061)
(69)
720
(5,585)
(1,995)
7,061
5,066
-
(519)
38,056
37,537		 2022
£
20,982
180
(11,365)
(438)
60
9,419
(6,150)
11,365
5,215
-
14,634
23,422
38,056
Components of cash and cash equivalents
Cash and bank balances 37,537 38,056
37,537 38,056

Page 17

Tendercare Rescue Detailed Statement of Financial Activities

for the year ended 31 December 2023

Income and endowments from:
Donations and legacies
Other
Gift Aid
Total income and endowments
Expenditure on:
Charitable activities
Transport
Vet Bills
Dog Walking
Sundries
Total of expenditure on charitable
activities
Premises costs
Premises cleaning
Premises repairs and
maintenance
General administrative costs,
including depreciation and
amortisation
Depreciation of
Bank charges
Software, IT support and related
costs
Legal and professional costs
Audit/Independent examination
fees
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net (expenditure)/income		 Unrestricted
funds
2023
£
43,820
43,820
7,061
7,061
50,881
15,256
7,257
14,385
5,358
42,256
42,256
1,362
5,611
6,973
2,267
47
60
2,374
720
720
10,067
52,323
-
(1,442)		 Total funds
2023
£
43,820
43,820
7,061
7,061
50,881
15,256
7,257
14,385
5,358
42,256
42,256
1,362
5,611
6,973
2,267
47
60
2,374
720
720
10,067
52,323
-
(1,442)		 Total funds
2022
£
45,788
45,788
11,365
11,365
57,153
23,253
3,224
3,550
4,719
34,746
34,746
-
400
400
180
65
-
245
780
780
1,425
36,171
-
20,982

Page 18

Tendercare Rescue Detailed Statement of Financial Activities

Tendercare Rescue
Detailed Statement of Financial Activities
Net (expenditure)/income before
other gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 (1,442)
-
(1,442)
43,804
42,362		 (1,442)
-
(1,442)
43,804
42,362		 20,982
-
20,982
22,822
43,804

Page 19